TITLE 86: REVENUE
CHAPTER V: ILLINOIS INDEPENDENT TAX TRIBUNAL PART 5000 ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS SECTION 5000.305 REPRESENTATION
Section 5000.305 Representation
a) Representation of Petitioner in Proceedings before the Tribunal.
1) Personal Appearance. Appearances in proceedings conducted before the Tribunal may be by the petitioner pro se. A partnership may act through one of its general partners without filing any power of attorney.
2) Representation by Others. All parties not acting on their own behalf shall be represented by an attorney authorized to practice before the courts of the state of Illinois.
3) Pro Hac Vice Admission. Persons authorized to practice law in another jurisdiction may, upon certifying in writing that they have followed the Illinois Supreme Court procedures for admission to practice pro hac vice in Illinois, and upon proper application to Tribunal, be authorized to practice before the Tribunal in a particular proceeding.
b) Substitution or Withdrawal of Representative. A party's representative may be changed and a new representative substituted by written notice to the Tribunal and to all other parties when the proceedings will not be unreasonably delayed. The Tribunal may in such circumstances permit substitution of representatives at hearing. Representatives who wish to withdraw must immediately file a written notice of withdrawal. |